MEDIUM
FISCAL

Life private accident insurance constitutes species remuneration subject to IRPF

V0725-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0725-25
Published
16 Apr 2025

Summary

A foundation asks whether IRPF should be withheld on civil liability and accident policies for its employees. The DGT states that professional civil liability insurance is not remuneration, but accident insurance is, as it covers risks outside the scope of employment.

In 6 key points

Lifecycle

2025-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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